HMRC expenses
The travel and subsistence allowances for staff in HMRC have not yet been fully harmonised, said Dawn Primarolo in response to a written question. She gave the following details on current amounts paid.
Day subsistence allowances where receipts are required
Both former Customs and Inland Revenue pay:
- over five hours, but not more than ten hours: the actual cost of one main meal on a train or boat;
- over ten hours: the actual cost of one main meal on a train or boat, together with the over five hour subsistence rate of £4.25, or the actual cost of two main meals.
Former Inland Revenue pays £4.25 where an early start renders breakfast at home unreasonable. If this is claimed, the actual receipted cost up to two main meals on a train or boat may also be claimed.
Day subsistence allowances where receipts are not required
Both former Customs and Inland Revenue pay:
- absences over five hours: £4.25 for one meal;
- absences over ten hours: £9.30 for two meals;
- absences over 12 hours: £9.30 plus £4.25 if breakfast purchased due to early start rendering breakfast at home unreasonable.
Former Customs pays a late meal allowance of £3.25.